Jim Ulvog

The governor’s $500+ per person outdoor dinner wasn’t all that much, um, outdoorsy.

French Laundry Restaurant by Navin75 is licensed under CC BY-SA 2.0

Previous post explained that while you and I are prohibited from having more than three households gather for Thanksgiving or Christmas dinner, and our gatherings must be in the backyard, and we must provide turkey, potatoes, and dressing in single serve containers, and we can only let guests use the bathroom if we sanitize the bathroom regularly, the governor of California attended a lavish private dinner party with at least 12 people present, meaning there were likely six or more households present. The governor, the lobbyist whose birthday was being celebrated, and the restaurant all say the meal was outdoors.

Well, turns out the “outdoor” dinner wasn’t quite so outdoor.

If your idea of outdoor dining consists of a room that’s enclosed on three sides with a ceiling and chandelier, along with sliding glass doors on the fourth side that can isolate your party from the rest of the dining room, then the meal was outdoors.

For us unwashed masses unable to rise above our lowly submissive serf status, that sounds like an indoor meal.

A more deadly issue than the hypocrisy

Before we explore the increasing depths of flaming hypocrisy in this story there is a severe side issue.

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Jim Ulvog

Flagrant examples of hypocrisy just keep on rolling… This time $500 per person dinner with five other couples.

Image courtesy of Adobe Stock.

It is corrosive to public trust when those in charge issue harsh rules for you and me but those making the rules can ignore them when they wish.

The corrosion will undercut our democracy, create more distrust of politicians than already exists, erode respect for public health officials, and eventually undermine compliance with all government rules not just the silly ones.

We do not want any of that to happen.

I sincerely hope governors, federal health officials, elected county officials, and everyone in the public health world will quickly realize the damage they are causing and change their ways fast.

Is it possible to shout my warning any louder?

Today’s illustration of flaming hypocrisy is from the governor of California.

As I was composing the previous post, this story broke, which is a postcard-perfect illustration of corrosive leadership.

11/13/20 – San Francisco Chronicle – Newsom attended French Laundry party with more households than California advises during pandemic – California guidelines prohibit private gatherings with more than three households.

Such gatherings may only be outside.

You may allow guests to use the bathroom if you sanitize it regularly.

In spite of these requirements, the governor of California and his wife attended a dinner on 11/6/20 with at least 12 people with more than three households present. Neither the people involved nor the restaurant will say how many people were present nor how many households were represented.

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Jim Ulvog

Rising danger from leaders revealing their hypocrisy during the pandemic lockdown.

Image courtesy of Adobe Stock.

Politicians and public health experts are undercutting public trust in their leadership. While a certain level of distrust of politicians is a good thing, ongoing hypocrisy and poor leadership destroys credibility of the entire political class and appointed public health officials. Destruction of trust is dangerous.

Many incidents have been in the news over the last several months. A few articles of late have illustrated the problem. For your consideration:

11/12/20 – Commentary magazine – Pandemic Hypocrites Produce Pandemic Cynics – Author suggests the level of cynicism is growing. Distrust of political leaders is accelerating.

Why is this corrosion of trust taking place? I will mention merely four of the many illustrations in the article.

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Jim Ulvog

Continued pressure on churches in California to restrict worship as strip clubs open their doors in San Diego under protection of First Amendment.

Strip clubs in San Diego may resume indoor operations but churches may not. Image courtesy of Adobe Stock.

A few updates on the craziness in California regarding free expression of religion:

  • Superior Court Judge in San Diego issues preliminary injunction which allows strip clubs to reopen – they may resume exercise of their free-speech rights under the First Amendment.
  • Another church stands up against prohibition on worshiping indoors.
  • One church files suit to stop city harassment for holding worship outdoors.

 

Judge finds stripping is protected speech under First Amendment

11/6/20 – San Diego Union-Tribune – Judge overrules County, allows strip clubs to reopen

11/12/20 – Washington Free Beacon – California Set to Reopen Strip Clubs Before Churches

Two strip clubs in San Diego hit with cease and desist orders filed suit to lift the orders. A San Diego Superior Court judge issued a temporary injunction against the cease and desist order. Full hearing will occur at the end of November. In the meantime both strip clubs are allowed to operate.

Argument made by the strip clubs is that stripping constitutes speech which is protected by the First Amendment. The judge concurred. Just to be clear, a woman taking her clothes off in front of paying male customers constitutes freedom of speech which is constitutionally protected.

That is the exact argument, apart from stripping naked, that churches have been making across the state.

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Jim Ulvog

New claims for unemployment continue slow decline for week ending 11/7/20; continuing claims dropping quickly.

The number of new claims for unemployment for week ending 11/7/20 again declined. This is the fourth weekly decline, with drops in eight of the last fifteen weeks.  New claims are 709K, a 48K drop for the week.

Starting 8/29/20 the new claims have been in the mid- to high 800 thousands. Since 10/17/20 the new claims have been under 800K.

Remember that before the government induced shutdown of the economy the new claims averaged about 220K per week so we are still running more than three times the previous norm.

The number of continuing claims for unemployment is continuing to drop. Large part of the drop is people going back to work. Part of it is people dropping off the state-level unemployment rolls exhausting coverage.

On 11/12/20, the Wall Street Journal reported U.S. Unemployment Claims Slip but Hold at High Levels. Article asserts the declining new claims and drop in ongoing claims indicates the economy is in a good recovery. Consensus of economists spoken to for the article indicate economy is on a better tract recovery now then the expectations were a few months ago. Current expectation is the GDP will drop 2.7% for the year which is better than the 3.6% expected just last month.

Article suggests that recovery is better than expected.

Tally of people who are now in the extended 13 weeks covered at the federal level is rising rapidly. Here is a recap:

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Jim Ulvog

On this Veterans Day, it is fitting and proper to honor the sacrifice of Sergeant Alwyn Cashe.

Sergeant First Class Alwyn Cashe. Photo courtesy of U.S. Army.

While his clothes were on fire after an improved explosive device blew up the vehicle he was riding in, Army Sergeant First Class Alwyn Cashe returned to the burning vehicle, pulling out a soldier, then another, then another.

Ultimately he pulled six Americans and one national translator from the burning vehicle. Did I mention that his clothing was on fire as he removed each of the soldiers?

Sgt. Cashe is credited with saving the lives of six American soldiers. The national translator, working to free his people, died from the attack. Ten American soldiers were injured, seven seriously.

With 2nd and 3rd burns spread over 72% of his body, Sgt. Cashe died from his wounds a few weeks later.

America is so blessed that we keep finding men like Sergeant First Class Alwyn Cashe.

 

He was awarded the Silver Star. It took a while for the chain of command to fully understand the depth of his heroism. He will now finally get an even more appropriate award.

UPI reports on 11/11/20 that the Senate approved awarding Medal of Honor for Sgt. Alwyn Cashe.

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Jim Ulvog

News reports on early days of Lori Loughlin’s term give insight to confinement in federal prison.

Residence of Lori Loughlin for next two months – Federal Correctional Institution Dublin California Overhead View by Prison Insight is licensed under CC BY 2.0

Previous discussion of Lori Loughlin reporting to prison prompted one astute reader to point out I had made some mistakes in the post. I have corrected some items and clarified others. Many thanks to this perceptive reader!

His comments prompted me to read a few more articles and discuss them here. I dive into this detail because it provides insight on the federal prison system.

11/30/20 – Associated Press – Actor Lori Loughlin reports to prison in college scam– Article says the actress reported to the Dublin, California prison on 10/30. Statement from the prosecutor indicated “the parties” agreed she would report early on 10/30. This is about three weeks earlier than 11/19, which was the date the judge had previously ordered.

She is subject to a 14 day quarantine, which is standard protocol from the Bureau of Prisons. That means as of 11/5 she is in day seven of quarantine with another seven days to go.

11/30/20 – USA Today – Lori Loughlin reports to California prison for 2-month sentence in college admissions case – Reporter confirmed with spokesperson at the prison that Ms. Loughlin was in custody on 10/30.

11/4/20 – Us Weekly – Lori Loughlin is a “Wreck” While Serving Time in Prison–

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Jim Ulvog

Sentencing and current status for parents in college admissions scandal.

Temporary housing for growing number of parents who scammed their children into elite universities. Image courtesy of Adobe Stock.

Periodically I update the status of the parents who tried to cheat their children into colleges. Here is a recap of the players, their sentences, and current status.

Detention status is from the Bureau of Prison’s inmate locator database.

Why am I spending the time to track all this information? Several reasons.

  • First, it is interesting.
  • Second, this provides a superb object lesson in the consequences of cheating, especially when such ethical/moral failures move into the criminal realm.
  • Third, it provides you and me background information on how the federal judicial system works.
  • Fourth, this accumulates the players and status for those who want to find such information.

 

#29? – Mark Hauser – guilty plea entered; plea deal recommends six months prison time, one year supervised release, and $40K fine.  Sentencing expected in January 2021. (9/25/20)

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Jim Ulvog

Devastating impact from shutdown visible in higher education, cancer treatment, pending evictions, and state government finances.

Image courtesy of Adobe Stock.

Every day there are fresh reports of the devastating impact from the shutdown of the economy. Damage is widespread. Impact is growing.

Just a few of the recent articles:

  • Early screening for cancer slowed down earlier, resulting in more serious cancers discovered now
  • People showing up for treatment have more advanced cancer
  • Wave of tenant evictions is on the horizon
  • State government budgets are collapsing
  • Freshman enrollment at colleges is down 16%

There is a severe cost to be paid from early mistakes and ongoing mistakes by a wide range of government officials.

 

Devastating impact from more serious cancers

10/15/20 – Wall Street Journal – Covid-19 Outbreaks Led to Dangerous Delay in Cancer Diagnoses – The closing of many health facilities meant regular screenings for cancer were not available for several months this past spring. Next, widespread panic kept people away from doctors’ offices. One insurance company reports the number of daily screenings for colorectal cancer dropped between 50% and 80% for about three months.

Only at the end of August was the number of screenings back to the normal amount compared to prior years.

The expected result?

A cancer care provider reports an increased number of patients are arriving with advanced stages of cancer.

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Jim Ulvog

Seven parents who entered guilty plea in college admissions scandal.

Large number of parents have learned this is not a good plan for getting their children into their dream college. Image courtesy of Adobe Stock.

While describing the status of Lori Loughlin and her husband in previous update of the college admissions fraud, I learned there have been a number of parents who entered a guilty plea, several of whom have already been sentenced, but I had not previously mentioned their participation.

Looking at the Department of Justice’s listing of defendants, charges, status, and sentencing information at their web site, Investigations of College Admissions and Testing Bribery Scheme identified seven parents who have already pleaded guilty.

 

Bruce and Davina Isackson

5/1/19 – USA Today – Couple who paid $600K to get kids into UCLA, USC pleads guilty in college admissions scandal – This is an old report, all the way back in May 2019.

Bruce and Divina Isackson signed a plea deal with the feds. They admitted paying $600,000 to the mastermind of the scheme in return for getting their older daughter into UCLA and younger daughter into USC. Feds also claim they were in conversations about getting the youngest son into school.

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Jim Ulvog

Update on college admissions scandal – Lori Loughlin and husband sentenced. She already reported to prison.

Residence of Lori Loughlin for next two months – Federal Correctional Institution Dublin California Overhead View by Prison Insight is licensed under CC BY 2.0

Since last update on the admissions cheating scandal, Lori Loughlin and Mossimo Giannulli have been sentenced to prison, the insurance executive who introduced them to the scheme has entered a guilty plea, and another parent has been charged in the scam.

Double checked my notes against the Department of Justice’s listing of defendants along with their charges, status, and sentencing information at the DOJ web site, Investigations of College Admissions and Testing Bribery Scheme. Found out I missed seven parents who have pleaded guilty, of whom several have already been sentenced.

This post will discuss the Loughlin/Giannulli case. Next post will discuss the parents I previously missed.

Following posts will summarize status of parents who voted pleaded guilty, their sentences, and current status.

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Jim Ulvog

Restrictions on holiday celebrations in California. This is not a spoof. You will think it is a joke, but it is not.

No fun allowed sign. Image courtesy of Adobe Stock.

The California Department of Public Health has listed their specific restrictions on holiday gatherings. There are serious limits on what you can do for your Thanksgiving and Christmas and New Year celebration.

I’m not making this up.

Check out for yourself the Guidance for Private Gatherings published on 10/9/20.

In case you think I imagined all this, I will quote select portions of the guidance.

So, if you happen to be one of the people who have not yet moved out of California, or you are waiting for the moving van to arrive, here are the requirements for your holiday celebrations –

(Again, this is not a spoof.)

You may not gather with friends inside your home. You are still allowed to let guests use your bathroom, assuming you scrub down the bathroom quite frequently:

“All gatherings must be held outside. Attendees may go inside to use restrooms as long as the restrooms are frequently sanitized.”

No more than three households may gather together.

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Jim Ulvog

SSARS 19 Review reports for NPOs

Review reports will change starting December 31, 2010.  Two sample reports follow.

Update – SSARS 19 had been replaced by SSARS 21. All the reports have been revised. You can check out these posts at my other blog, Attestation Update:

  (Transition is actually December 15, but I doubt anyone reading this blog has clients with those types of year-end cutoffs.)  I have prepared the standard reports I will be using after the first of the year for my non-profit clients.  They are listed below.  Included are a single year and two-year comparative report.  Please feel free to copy and modify based on your firm’s policies.

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Jim Ulvog

Economic destruction from the shutdown is expanding.

Image courtesy of Adobe Stock.

Economic damage from the shutdown is becoming more obvious as more reporters spend time covering the destruction. Here are two articles each on the overall economic impact, specific impact on individuals, and concentrated impact on two cities:

  • GDP in Italy expected to shrink to the level it was 23 years ago
  • Airline CEOs expect it will take years for the airlines to recover
  • Additional 8 million Americans drop below the poverty level, joining the 55 million who were there before the pandemic
  • All 1,600 orchestras in the country have gone dark; their 160K musicians are unemployed
  • San Francisco has 14% vacancy rate in commercial office space
  • Impact on employment in New York City is more severe than the national average

How long will we let this go on?

 

Broad indication of the damage:

10/11/20 – India Today – Italy’s GDP in 2022 shrink back to the same level as 23 years ago: Report – (more…)

Jim Ulvog

Increased disclosures for gifts-in-kind required by new accounting rule.

Image courtesy of Adobe Stock.

In September 2020 the Financial Accounting Standard Board issued ASU 2020-07.  Formal title for the document is Not-for-Profit Entities (Topic 958) – Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets.

Contributed nonfinancial assets means gifts-in-kind. The ASU does not apply to donated services or donated financial assets such as stocks and bonds.

ASU 2020-07 will only change the presentation of GIK on the statement of activity and require additional disclosures in the notes. It will not require any change to the valuation of donated pharmaceuticals (accountants call that recognition).

You can get your own copy of ASU 2020-07 here.

Statement of activity

The total of GIK will need to be presented as a separate line within the revenue & contribution section of the statement of activity, separate from donated cash and any donated financial assets.

Note disclosures

There are a number of new note disclosures which will be required for gifts-in-kind:

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Jim Ulvog